2004 (7) TMI 137

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..... lared a value of about Rs. 30 lakhs. This, according to the appellant, was the transaction value. Under the impugned order, the Commissioner of Customs enhanced the value of the consignment to Rs. 49 lakhs for the purpose of levying Customs Duty. The reason for such enhancement was that there was import of the same goods at the higher price. The appellant explained that its lower purchase price wa .....

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..... In this regard, ld. Counsel drew our attention to the judgment of the Apex Court in the case of Eicher Tractors Ltd. v. CC, Mumbai reported in 2000 (122) E.L.T. 321 (S.C.), wherein the Hon'ble Supreme Court observed that - "A discount is a commercially acceptable measure which may be resorted by a vendor for a variety of reasons including stock clearance". 3. We have perused the records and he .....

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